Blockchain Technology as an Organization of Accounting and Management in a Modern Enterprise

Pashkevych, M. S.; Бондаренко, Л.А.; Makurin, Andrii; Саух, Ірина Василівна; Топоркова, Олена В'ячеславівна

doi:10.34218/ijm.11.6.2020.045

Cited by 10 publications

(4 citation statements)

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“…In the Middle East, the Bahrain government's General Directorate of Traffic [47], as a part of the Smart Government initiative, has let out a tender to instigate the implementation of distributed ledger technology for monitoring and streamlining the vehicle registration process. The proposal mainly focuses on reducing cost, improving transparency and data integrity, and improving data management.…”

Section: Blockchain and Digital Governmentsmentioning

confidence: 99%

“…As already discussed, leading countries of the world and governments are utilizing the benefits provided by blockchain technology [47], and it has recently come to the forefront of research because of its potential benefits for many industries. Therefore, this study found it necessary to further probe the benefits of this technology (in addition to the ones discussed above).…”

Section: Benefitsmentioning

confidence: 99%

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Blockchain for Governments: The Case of the Dubai Government

Khan

Shael²,

Majdalawieh

et al. 2022

Sustainability

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Blockchain technology is an innovative technology with the potential of transforming cities by augmenting the building of resilient societies and enabling the emergence of more transparent and accountable governments. To understand the capabilities of blockchain, as well as its impact on the public sector, this study conducted a review of blockchain technology and its implementations by various governments around the globe. E-government evolution is analyzed, based on empirical evidence from a Dubai government entity in the United Arab Emirates (UAE), which has utilized blockchain technology for developing end-user services, relevant to the public sector. Benefits achieved and challenges to overcome in such blockchain-based pilot deployments are discussed. The findings of this study offer new insights for practitioners involved in bringing in innovations for the benefit of society, using blockchain technology. Furthermore, it provides insights into policy actions to be developed to address the future challenges and to improve already existing e-government policies. The results of this research will benefit all blockchain-based pilot deployments by providing guidance and knowledge on this immature yet developing technology.

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Section: Blockchain and Digital Governmentsmentioning

confidence: 99%

Section: Benefitsmentioning

confidence: 99%

Blockchain for Governments: The Case of the Dubai Government

Khan

Shael²,

Majdalawieh

et al. 2022

Sustainability

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show abstract

“…Це означає, що для обробки однакової кількості транзакцій у мережі, надалі буде потрібно більше енергії. Однак, наразі правове регулювання обмежень споживання та засобів впливу на довкілля, спричиненим діяльністю майнінгових ферм, досі не набуло регламентації та законодавчого закріплення [13]. Нині ринок криптовалюти в Українісфера, щодо якої держава:…”

Section: Public Relations Related To the Impact Of Cryptocurrency Min...unclassified

Суспільні Відносини, Пов'язані З Впливом Криптовалютного Майнінгу На Довкілля (Еколого-Правовий Аспект)

Задихайло¹,

Блинова²,

Лєпілова³

2022

АПСН

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“… Possible identification with further sales;  It acts as a nonmonetary asset;  It has no physical form;  There is the probability that in future it will be economically profitable. In view of the price volatility of cryptocurrency and the fact that it has the value exclusively as the exchange means, the only method of its recognition is its accounting in terms of the revalued price [5]. However, point 85 of IAS 38 "Intangible assets" prohibits to recognize revaluation in terms of increase as a part of profit and loss, requiring form a company to recognize this increase as a part of other total income.…”

Section: Cryptocurrency As An Object In Accountingmentioning

confidence: 99%